Its juvenile, but I'm smarting over this throwaway line from Abi at anythingbutipod:
the claim that those devices sound any “better” than the next quality brand player has yet to be proven.
Given that 'sounds better' is an entirely subjective assessment, I don't see how anyone can 'prove' that my T51 sounds better than any iPod/Cowon/Sony/iRiver player I have owned, even if I 100% agree with his comments about the crap UI. The only thing that matters is that it sounds better to my ears, with my phones, and my music.
'How much better ?' is a tougher question, and I'd imagine that it wont get any easier with the DX100. I suspect that many of us dream of desktop-grade hi-fi in a (trans)portable form factor, but that was the claim with the HM-801 and its been greeted with considerably less enthusiasm outside the Head-Fi community. I suspect that choosing Android for the UI was a masterstroke on iBasso's part, and I hope it pays off for them.